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2011 Tax Deductions

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2011 Tax Deductions

2011 tax deductions Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2011 tax deductions Tax questions. 2011 tax deductions Useful Items - You may want to see: What's New Standard mileage rate. 2011 tax deductions  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. 2011 tax deductions See Travel by car under Deductible Moving Expenses. 2011 tax deductions Reminders Future developments. 2011 tax deductions  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. 2011 tax deductions irs. 2011 tax deductions gov/pub521. 2011 tax deductions Change of address. 2011 tax deductions  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. 2011 tax deductions Mail it to the Internal Revenue Service Center for your old address. 2011 tax deductions Addresses for the service centers are on the back of the form. 2011 tax deductions If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. 2011 tax deductions Photographs of missing children. 2011 tax deductions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 tax deductions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax deductions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 tax deductions Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. 2011 tax deductions It includes the following topics. 2011 tax deductions Who can deduct moving expenses. 2011 tax deductions What moving expenses are deductible. 2011 tax deductions What moving expenses are not deductible. 2011 tax deductions How a reimbursement affects your moving expense deduction. 2011 tax deductions How and when to report moving expenses. 2011 tax deductions Special rules for members of the Armed Forces. 2011 tax deductions Form 3903, Moving Expenses, is used to claim the moving expense deduction. 2011 tax deductions An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. 2011 tax deductions You may be able to deduct moving expenses whether you are self-employed or an employee. 2011 tax deductions Your expenses generally must be related to starting work at your new job location. 2011 tax deductions However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. 2011 tax deductions See Who Can Deduct Moving Expenses. 2011 tax deductions Recordkeeping. 2011 tax deductions    It is important to maintain an accurate record of expenses you paid to move. 2011 tax deductions You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. 2011 tax deductions Also, you should save your Form W-2 and statements of reimbursement from your employer. 2011 tax deductions Comments and suggestions. 2011 tax deductions   We welcome your comments about this publication and your suggestions for future editions. 2011 tax deductions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 tax deductions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 tax deductions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax deductions   You can send your comments from www. 2011 tax deductions irs. 2011 tax deductions gov/formspubs/. 2011 tax deductions Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 tax deductions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 tax deductions Ordering forms and publications. 2011 tax deductions   Visit www. 2011 tax deductions irs. 2011 tax deductions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 tax deductions Internal Revenue Service 1201 N. 2011 tax deductions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 tax deductions   If you have a tax question, check the information available on IRS. 2011 tax deductions gov or call 1-800-829-1040. 2011 tax deductions We cannot answer tax questions sent to either of the above addresses. 2011 tax deductions Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. 2011 tax deductions S. 2011 tax deductions Individual Income Tax Return 1040X Amended U. 2011 tax deductions S. 2011 tax deductions Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. 2011 tax deductions Prev  Up  Next   Home   More Online Publications
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Search and apply for federal, state, and local government jobs.

People get jobs in the federal government in the same way that they get most jobs in the private industry: by finding job openings and submitting a resume or job application. You can research and apply for government jobs online with a resume. However, while the process is now very similar to that in private industry, there are still significant differences due to the many laws, executive orders, and regulations that govern federal and state employment.

USAJOBS.gov can help you find out how federal jobs are filled; learn more about the hiring reform; find tips for your resume, application, and interview; and how to apply for federal jobs. Most federal jobs are listed on USAJOBS; however, some excepted service agencies, such U. S. Department of State for Foreign Service Officers, post jobs independently on their own website or elsewhere. If you’d like to work for a specific agency, do a targeted search of their job sections and employment information pages.

Federal Government Jobs

  • USAJOBS.gov: Official Federal Job Site
    USAJOBS is the official job site for the U.S. federal government, and is operated by the U.S. Office of Personnel Management. Most federal civilian jobs—with the exception of jobs in the federal judiciary—are posted on USAJOBS.
  • Search for Jobs
    The federal government has thousands of job openings at any given time. Use Advanced Search to narrow your search by job title, agency, location, and other criteria.
  • Apply for Jobs
    Each vacancy announcement has unique application requirements. If you've determined that you qualify for a position, review the "How to Apply" section of the job announcement. Some positions seek electronic applications while others accept applications by mail.
  • Citizenship
    U.S. citizenship is required for most federal jobs. Some agencies hire non-citizens through special hiring procedures. Contact agencies directly to inquire about positions for non-citizens.
  • Security Clearance
    Some jobs with the federal government require a security clearance; however, the government will not request or pay for a background investigation until you are offered a position that requires a clearance.
  • FAQs, Tutorials, and Other Help
    Find answers to questions about the federal pay scale, the meaning of terms like "series," "grade," "status candidate," and more.

State Job Banks

  • State Job Banks
    Search the state job banks on CareerOneStop, a U.S. Department of Labor-sponsored site for job seekers.

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The 2011 Tax Deductions

2011 tax deductions 5. 2011 tax deductions   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. 2011 tax deductions Line 2. 2011 tax deductions Lines 3a and 3b. 2011 tax deductions Lines 4a and 4b. 2011 tax deductions Line 5. 2011 tax deductions Line 6. 2011 tax deductions Line 7. 2011 tax deductions Line 9. 2011 tax deductions Line 15. 2011 tax deductions Illustrated Example of Form 5074Part I. 2011 tax deductions Part II. 2011 tax deductions Part III. 2011 tax deductions Illustrated Example of Form 8689Part I. 2011 tax deductions Part II. 2011 tax deductions Part III. 2011 tax deductions Part IV. 2011 tax deductions Use the following examples to help you complete the correct attachment to your Form 1040. 2011 tax deductions The completed form for each example is shown on the pages that follow. 2011 tax deductions Illustrated Example of Form 4563 John Black is a U. 2011 tax deductions S. 2011 tax deductions citizen, single, and under 65. 2011 tax deductions He was a bona fide resident of American Samoa during all of 2013. 2011 tax deductions John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. 2011 tax deductions S. 2011 tax deductions corporations) is more than his adjusted filing requirement for single filers under 65. 2011 tax deductions (See Filing Requirement if Possession Income Is Excluded in chapter 4. 2011 tax deductions ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. 2011 tax deductions See Bona Fide Resident of American Samoa in chapter 3. 2011 tax deductions Completing Form 4563. 2011 tax deductions   John enters his name and social security number at the top of the form. 2011 tax deductions Line 1. 2011 tax deductions   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. 2011 tax deductions Because he is still a bona fide resident, he enters “not ended” in the second blank space. 2011 tax deductions Line 2. 2011 tax deductions   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. 2011 tax deductions Lines 3a and 3b. 2011 tax deductions   He checks “No” on line 3a because no family members lived with him. 2011 tax deductions He leaves line 3b blank. 2011 tax deductions Lines 4a and 4b. 2011 tax deductions   He checks “No” on line 4a because he did not maintain a home outside American Samoa. 2011 tax deductions He leaves line 4b blank. 2011 tax deductions Line 5. 2011 tax deductions   He enters the name and address of his employer, Samoa Products Co. 2011 tax deductions It is a private American Samoa corporation. 2011 tax deductions Line 6. 2011 tax deductions   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. 2011 tax deductions That was his only trip outside American Samoa during the year. 2011 tax deductions Line 7. 2011 tax deductions   He enters the $24,000 in wages he received from Samoa Products Co. 2011 tax deductions Line 9. 2011 tax deductions   He received $220 in dividends from an American Samoa corporation, which he enters here. 2011 tax deductions He also received $10,000 of dividends from a U. 2011 tax deductions S. 2011 tax deductions corporation, but he will enter that amount only on his Form 1040 because the U. 2011 tax deductions S. 2011 tax deductions dividends do not qualify for the possession exclusion. 2011 tax deductions Line 15. 2011 tax deductions   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. 2011 tax deductions He will not enter his excluded income on Form 1040. 2011 tax deductions However, he will attach his completed Form 4563 to his Form 1040. 2011 tax deductions Illustrated Example of Form 5074 Tracy Grey is a U. 2011 tax deductions S. 2011 tax deductions citizen who is a self-employed fisheries consultant with a tax home in New York. 2011 tax deductions Her only income for 2013 was net self-employment income of $80,000. 2011 tax deductions Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. 2011 tax deductions Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. 2011 tax deductions She was not a bona fide resident of Guam during 2013. 2011 tax deductions Tracy completes Form 1040 (not illustrated), reporting her worldwide income. 2011 tax deductions Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. 2011 tax deductions All amounts reported on Form 5074 are also reported on her Form 1040. 2011 tax deductions See U. 2011 tax deductions S. 2011 tax deductions Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. 2011 tax deductions Completing Form 5074. 2011 tax deductions   Tracy enters her name and social security number at the top of the form. 2011 tax deductions Part I. 2011 tax deductions   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. 2011 tax deductions She has no other income from Guam, so the total on line 16 is $20,000. 2011 tax deductions Part II. 2011 tax deductions   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. 2011 tax deductions She enters $1,413 on line 21 and line 28. 2011 tax deductions Her adjusted gross income on line 29 is $18,587. 2011 tax deductions Part III. 2011 tax deductions   Tracy made estimated tax payments of $1,409. 2011 tax deductions She enters this amount on line 30, and again on line 34 as the total payments. 2011 tax deductions Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. 2011 tax deductions In 2013, they received $14,400 in income from the rental of a condominium they own in the U. 2011 tax deductions S. 2011 tax deductions Virgin Islands (USVI). 2011 tax deductions The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. 2011 tax deductions They were not bona fide residents of the USVI during the entire tax year. 2011 tax deductions The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). 2011 tax deductions The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. 2011 tax deductions The Morenos also complete Form 8689 to determine how much of their U. 2011 tax deductions S. 2011 tax deductions tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. 2011 tax deductions S. 2011 tax deductions Virgin Islands. 2011 tax deductions See U. 2011 tax deductions S. 2011 tax deductions Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. 2011 tax deductions The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. 2011 tax deductions At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. 2011 tax deductions The Virgin Islands Bureau of Internal Revenue will process this copy. 2011 tax deductions Completing Form 8689. 2011 tax deductions   Juan and Carla enter their names and Juan's social security number at the top of the form. 2011 tax deductions Part I. 2011 tax deductions   The Morenos enter their income from the USVI in Part I (see later). 2011 tax deductions The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. 2011 tax deductions The Morenos' total USVI income of $6,700 is entered on line 16. 2011 tax deductions Part II. 2011 tax deductions   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. 2011 tax deductions Their USVI adjusted gross income (AGI) is $6,700. 2011 tax deductions Part III. 2011 tax deductions   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). 2011 tax deductions Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. 2011 tax deductions   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. 2011 tax deductions Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. 2011 tax deductions 122) and enter that as a decimal on line 34. 2011 tax deductions They then apply that percentage to the U. 2011 tax deductions S. 2011 tax deductions tax entered on line 32 to find the amount of U. 2011 tax deductions S. 2011 tax deductions tax allocated to USVI income ($4,539 x 0. 2011 tax deductions 122 = $554), and enter that amount on line 35. 2011 tax deductions Part IV. 2011 tax deductions   Part IV is used to show payments of income tax to the USVI only. 2011 tax deductions The Morenos had no tax withheld by the U. 2011 tax deductions S. 2011 tax deductions Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. 2011 tax deductions They include this amount ($400) in the total payments on Form 1040, line 72. 2011 tax deductions On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. 2011 tax deductions The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. 2011 tax deductions   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. 2011 tax deductions They enter this amount on line 45. 2011 tax deductions They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. 2011 tax deductions The Morenos will pay their USVI tax at the same time they file the copy of their U. 2011 tax deductions S. 2011 tax deductions income tax return with the U. 2011 tax deductions S. 2011 tax deductions Virgin Islands. 2011 tax deductions This image is too large to be displayed in the current screen. 2011 tax deductions Please click the link to view the image. 2011 tax deductions Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. 2011 tax deductions Please click the link to view the image. 2011 tax deductions Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. 2011 tax deductions Please click the link to view the image. 2011 tax deductions Form 8689, page 1 for Juan and Carla Moreno 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